Facebook Inc. must allow a U.S. judge to inspect documents it has avoided showing the Internal Revenue Service as part of an investigation into the company’s use of an Irish subsidiary for tax purposes.

The European Union published proposals Wednesday for a 3 percent Digital Turnover Tax on the European B2B revenues of digital giants such as Google, Apple, Facebook, Amazon (termed GAFA in Europe), Uber and Airbnb.

Amazon.com Inc. will pay 100 million euros ($118 million) to the Italian tax authorities for the period of 2011-2015 in a settlement that closes the fiscal probe by the country’s tax police, Italy’s Revenue Agency said in an emailed statement Friday.

The European Commission will outline on Thursday different options for taxing digital companies as the 28-nation bloc seeks to raise money from an industry that it says provides less than it should to public coffers.